https://www.taxtmi.com/caselaws?id=157045 Rule 21(10) of the Kerala General Sales Tax Rules permits a Form No. 14D demand only where a monthly return admits tax due but lacks proof of full payment. Where no tax liability is admitted, the assessing authority must proceed through provisional assessment under Rule 21(9) before demanding tax; demand notices and consequential penalty threats issued otherwise were liable to be quashed. Retrospective turnover tax from 1 April 1992 was not unconstitutional merely because of retrospectivity, since no infringement of a fundamental right or other constitutional limitation was established. en-us Fri, 12 Mar 1993 00:00:00 +0530 Fri, 27 Sep 2013 18:53:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157045 Rule 21(10) of the Kerala General Sales Tax Rules permits a Form No. 14D demand only where a monthly return admits tax due but lacks proof of full payment. Where no tax liability is admitted, the assessing authority must proceed through provisional assessment under Rule 21(9) before demanding tax; demand notices and consequential penalty threats issued otherwise were liable to be quashed. Retrospective turnover tax from 1 April 1992 was not unconstitutional merely because of retrospectivity, since no infringement of a fundamental right or other constitutional limitation was established. Case-Laws VAT and Sales Tax Fri, 12 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157045